The Federal ReporterWest Publishing Company, 1945 |
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Halaman 410
... meaning of the words used . The plain , obvious and rational meaning of a tax statute is always to be preferred to any narrow or hidden sense that nothing but the exigency of a hard case justifies , and while the meaning to be given to ...
... meaning of the words used . The plain , obvious and rational meaning of a tax statute is always to be preferred to any narrow or hidden sense that nothing but the exigency of a hard case justifies , and while the meaning to be given to ...
Halaman 411
... meaning . On the other hand , to judicially innovate a meaning of " home " as the taxpayer's " place of business , employment , or the post or sta- tion at which he is employed , " as the Tax Court has done , would , we think , operate ...
... meaning . On the other hand , to judicially innovate a meaning of " home " as the taxpayer's " place of business , employment , or the post or sta- tion at which he is employed , " as the Tax Court has done , would , we think , operate ...
Halaman 1085
... Meaning of language . C.C.A.9 . The plain , obvious , and rational meaning of a tax statute is to be preferred to a narrow or hidden sense that nothing but the exigency of a hard case justifies , and , while the meaning to be given to ...
... Meaning of language . C.C.A.9 . The plain , obvious , and rational meaning of a tax statute is to be preferred to a narrow or hidden sense that nothing but the exigency of a hard case justifies , and , while the meaning to be given to ...
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TABLE OF CONTENTS | 8 |
Judges VII | 8 |
Federal Rules of Civil Procedure XLV | 8 |
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action Administrator affirmed alleged amended amount appellee assets Asst AUGUSTUS N bankruptcy bonds Boundary County certificate charge Circuit Court Circuit Judge claim Commerce Commissioner of Internal Company compensation complaint Congress contract corporation counsel Court of Appeals decision decree defendant dismissed District Court employees equity error coram nobis evidence F.Supp fact Federal filed fund habeas corpus holders Idaho Idaho Falls income interest Internal Revenue issue Josiah Winslow judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board land Lanham Act liability Mann Act maximum prices ment National Labor Relations Oklahoma old bank paid parties patent payment Permanent Edition person petition petitioners plaintiff proceeding profits purchase purpose question respondent Revenue Act rule S.Ct Section Stat statute stockholders suit supra Sweringens Tax Court taxpayer tion trial court trust trustee in bankruptcy union United usurious writ York City